§ Mr. BurstowTo ask the Chancellor of the Exchequer what research his Department has evaluated into the advantage of exempting artisan golf associations from VAT. [32803]
§ Dawn Primarolo[holding answer 3 March 1998]: Customs and Excise previously concluded in 1995 that the normal tax rule should apply to artisan golf associations. Membership fees charged by artisan golf clubs are exempt from VAT; but charges made by other (host) golf clubs to artisan golf clubs and their members are taxable at the standard rate. This is because no membership facilities are extended by the host club to "artisan" golfers, and the normal rules for green fees charged to non-members are appropriate.